This study aims to determine the Internal control system and procedures for cash receipts in 2012 are adequate and correct. The analysis technique used in this research is descriptive qualitative mendiskriptifkan application of cash receipts according to the theory, then compare with cash receipts occur at SMA Muhammadiyah Purworejo.
From the results of data analysis, data in accordance with accounting theory is that there is an organization which describes the duties, powers, responsibilities and separation of each section. While cash receipts occur at SMA Muhammadiyah Purworejo not fully in accordance with accounting theory, where at least a double function, depositing money into the bank has not done every day and have not held inspection. The first step that can be done SMA Muhammadiyah Purworejo is to maximize the related functions, job turnover in the finance department, regular meetings related to cash receipts, monthly statements and enforcement of compulsory leave for the administration, accounting and employees.

Keyword: internal control system, cash receipts, cash receipts procedures.